Metropolitan Transportation Authority

New York City Transit: Controls Over Equipment and Furniture (Follow-Up Review)

In our prior audit report 89-S-67, we identified significant weaknesses in New York City Transit inventory controls over equipment and furniture. For example, we were unable to locate several recently purchased items and found that several other items were not being used, including some that had been in their original shipping cartons for months. We also identified ineffective security practices at a number of locations, including a location from which two buses were stolen within two days of each other. In our follow-up review, we found that New York City Transit officials developed new inventory procedures and improved security practices. However, additional actions were needed to provide adequate assurance that the new inventory procedures would be followed.
94-F-17